Physical Therapists

Every individual, partnership, association and corporation doing business in Philadelphia must file a Business Income and Receipts Tax Return in whether or not they earned a profit during the preceding year. Rental activities are usually considered business activities.

An Activity License is required for all businesses and non-profits operating in Philadelphia. This includes businesses that are located outside the city limits but do some or all of their business activity in the City.

Certain professionals and businesses require a license and state credential to practice in the Commonwealth of Pennsylvania.

A Certificate of Occupancy is required as a condition of a change in the use and occupancy of a space in accordance with the International Building Code. Certificates of Occupancy are also required for all new construction and building additions.

The Philadelphia Zoning Code regulates development within the city. Zoning regulations govern land use, the height and size of buildings, population density, parking requirements, signage placement and the character of development on private property, and property uses.

All commercial properties receiving private or city waste collection must complete the Commercial Solid Waste and Recycling Plan.